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The Use of Technology to Enhance Taxpayer Service and Improve Tax Compliance——Experience of Hong Kong, China

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摘要 The Inland Revenue Department(IRD)is the authority which administers the tax law in the Hong Kong Special Administrative Region of the People’s Republic of China.This article shares the IRD’s experience in applying digitalised tax administration to enhance taxpayer services and improve tax compliance.This can be achieved through developing user-friendly digital platforms for filing and communication,the use of prepopulated tax returns,fillable PDF public forms and online systems for paying taxes,and providing accessible and easy-to-understand tax information on the Internet.
作者 Leung To-shan
出处 《Belt and Road Initiative Tax Journal》 2021年第1期47-51,共5页 ‘一带一路’税收(英文)
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